House of Commons Members' Fund Act 2016

8Tax

(1)In section 620 of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “House of Commons Members’ Fund” for “established by section 1 of the House of Commons Members’ Fund Act 1939 (c.49)” substitute “specified in section 1 of the House of Commons Members’ Fund Act 2016”.

(2)In section 613 of the Income and Corporation Taxes Act 1988 (parliamentary pension funds)—

(a)in subsection (1) for “amounts deducted in pursuance of section 1 of the House of Commons Members’ Fund Act 1939” substitute “amounts deducted in pursuance of section 4 of the House of Commons Members’ Fund Act 2016”;

(b)omit subsection (2); and

(c)in subsection (4)(a) for “established under section 1 of the House of that Act of 1939” substitute “specified in section 1 of the 2016 Act”.